Deloitte & Touche LLP
                     2101 Webster Street              Telephone (510)287-2700
                     Oakland, Califonria 94612-3027   Facsimile (510)835-4888




To the Board of Directors and Stockholders of
 The Gap, Inc.:


We have made reviews, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim consolidated
financial statements of The Gap, Inc. and subsidiaries for the thirteen-week 
periods ended April 29, 1995 and April 30, 1994, as indicated in our reported
dated May 9, 1995, because we did not perform an audit, we expressed no 
opinion on that information. 

We are aware that our report referred to above, which is included in your 
Quarterly Report on Form 10-Q for the quarter ended April 29, 1995, is 
incorporated by reference in Post Effective Amendment No. 1 to Registration
Statement No. 2-72586, Registration Statement No. 2-60029, Registration 
Statement No. 33-39089, Registration Statement No. 33-40505, Registration 
Statement No. 33-54686, Registration Statement No. 33-54688, Registration
Statement No. 33-54690 and Registration Statement No. 33-56021.

We are also aware that the aforementioned report, pursuant to Rule 436(c) 
under the Securities Act of 1933, is not considered a part of the 
Registration Statement prepared or certified by an accountant or a report 
prepared or certified by an accountant within the meaning of Sections 7 and 
11 of that Act.


/s/ Deloitte & Touche LLP


June 9, 1995